Securities and Exchange Commission its amended 2004 annual report on Form 10-K/A and quarterly reports on Form 10-Q for the first three quarters of 2005. Visteon also filed an amendment to its current report on Form 8-K/A dated Oct. 6, 2005, to provide certain pro forma financial information required in connection with the closing of the transactions with Ford Motor Company on Oct. 1, 2005.
As announced Oct. 21, Visteons Audit Committee, with the assistance of outside counsel, recently completed an independent review of the accounting for certain transactions originating in the companys North American purchasing group. As previously reported, the Audit Committee, as well as management, determined that certain expenses for freight, raw materials and other supplier costs originating in North America were recorded in periods after Dec. 31, 2004, and should have been recorded in prior periods. The filings today correct these errors and make other adjustments as detailed in the amended reports.
We are pleased to have completed the independent review and our required financial filings, said Mike Johnston, Visteon chairman and chief executive officer. Throughout this review process our employees have stayed focused on our customers and the many actions needed to make Visteon a success.
In the filings made today, Visteons reported results for the years 2002-2004 are within the ranges estimated in its Oct. 21 press release. In addition, Visteon reported a net loss for the first nine months of 2005 of $1.608 billion, or $(12.78) per share, including nearly $1.2 billion in special charges, and a net loss for full year 2004 of $1.536 billion, or $(12.26) per share, including nearly $1.3 billion in special charges.
The unaudited pro forma consolidated financial information reflects pro forma revenue for the first nine months of 2005 of $8.6 billion. This amount includes an estimate of revenue related to the reimbursement from Automotive Components Holdings, LLC of costs for leased employees and related services provided by Visteon, and the elimination of Ford sales of $5.5 billion. In addition, $611 million of other customers sales, primarily related to tier two sales to Ford and glass sales, have been eliminated.
Completing the pro forma financials is an important part of becoming current in our financial filings, although they are not necessarily predictive of Visteons future results, said Jim Palmer, executive vice president and chief financial officer. Many of our non-strategic operations were addressed with the Ford transaction, yet we continue to review every facet of our business to reduce our cost base, while continuing to meet our customer requirements, as we position Visteon for financial success in this challenging market. Our previously announced change to post-retirement benefits and additional restructuring of our manufacturing footprint and supporting infrastructure will provide further cost benefits in the future.